CUSTOMS TARIFF - SCHEDULE 39 - i
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1 CUSTOMS TARIFF - SCHEDULE 39 - i Chapter 39 PLASTICS AND ARTICLES THEREOF Notes. 1. Throughout the Nomenclature the expression "plastics" means those materials of headings to which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI. 2. This Chapter does not cover: (a) Lubricating preparations of heading or 34.03; (b) Waxes of heading or 34.04; (c) Separate chemically defined organic compounds (Chapter 29); (d) Heparin or its salts (heading 30.01); (e) Solutions (other than collodions) consisting of any of the products specified in headings to in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading 32.08); stamping foils of heading 32.12; (f) Organic surface-active agents or preparations of heading 34.02; (g) Run gums or ester gums (heading 38.06); (h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (heading 38.11); (ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19); (k) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22); (l) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof; (m) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02; (n) Plaits, wickerwork or other articles of Chapter 46; (o) Wall coverings of heading 48.14; (p) Goods of Section XI (textiles and textile articles); (q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof); (r) Imitation jewellery of heading 71.17; (s) Articles of Section XVI (machines and mechanical or electrical appliances); (t) Parts of aircraft or vehicles of Section XVII; (u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (v) Articles of Chapter 91 (for example, clock or watch cases); Revised January 1, 2017 Issued January 1, 2017
2 39 - ii CUSTOMS TARIFF SCHEDULE (w) Articles of Chapter 92 (for example, musical instruments or parts thereof); (x) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); (y) Articles of Chapter 95 (for example, toys, games, sports requisites); or (z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles). 3. Headings to apply only to goods of a kind produced by chemical synthesis, falling in the following categories: (a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300 C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings and 39.02); (b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11); (c) Other synthetic polymers with an average of at least 5 monomer units; (d) Silicones (heading 39.10); (e) Resols (heading 39.09) and other prepolymers. 4. The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purpose of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, copolyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers, or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers. 6. In headings to 39.14, the expression "primary forms" applies only to the following forms: (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings to 39.14). 8. For the purpose of heading 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semimanufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purpose of heading 39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. Revised January 1, 2017 Issued January 1, 2017
3 CUSTOMS TARIFF - SCHEDULE 39 - iii 10. In headings and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surfaceworked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11. Heading applies only to the following articles, not being products covered by any of the earlier headings of sub- Chapter II: (a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres; (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) Gutters and fittings therefor; (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. Subheading Notes. 1. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions: (a) Where there is a subheading named "Other" in the same series: (1) The designation in a subheading of a polymer by the prefix "poly" (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content. (2) The copolymers named in subheadings , , , and are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content. (3) Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading. (4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared. (b) Where there is no subheading named "Other" in the same series: (1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. (2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Revised January 1, 2017 Issued January 1, 2017
4 39 - iv CUSTOMS TARIFF SCHEDULE Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 2. For the purposes of subheading , the term "plasticizers" includes secondary plasticizers. Supplementary Notes. 1. Notes 4 and 5 of this Chapter apply, mutatis mutandis, to all of the tariff items of this Chapter, other than those where the seventh and eighth digits are "00". 2. (a) For the purpose of classification within any one subheading of this Chapter, the expression "composition" means only those polymers, copolymers, polymer blends and chemically modified polymers containing non-polymeric substances such as: (i) initiators, activators and catalysts, to assist in the action or use of the polymeric substances in some intended process; (ii) colourants; or (iii) fillers, reinforcing agents, solvents, fire retardants, plasticizers and similar additives, present in amounts generally more than 1% by weight. (b) The presence of any or combinations of the following, without the presence of other non-polymeric substances specified in paragraph (a) above, shall not render a material a composition: (i) manufacturing impurities, 1% or less, by weight; (ii) manufacturing impurities, more than 1% weight, provided the impurities do not contribute beneficially to the subsequent processing or performance of the polymeric material; (iii) stabilizers such as antioxidants, process aids and similar special-purpose additives, present in small amounts, generally less than 1% weight; (iv) anti-caking agents; (v) water; or (vi) in aqueous dispersions or solutions, the emulsifiers, stabilizers and other agents used to maintain the dispersion or solution form. (c) For the purpose of classification within any subheading of this Chapter, "moulding compositions" includes partially formulated moulding compositions. Statistical Notes. (NB These notes do not form part of the Customs legislation.) 1. Notes 4 and 5 of this Chapter apply, mutatis mutandis, to the classification numbers within any one tariff item of this Chapter. 2. Classification No applies only to the following articles: pacifiers; ice bags; douche bags; enema bags and fittings therefor; invalid and similar nursing cushions; pessaries; sheath contraceptives (prophylactics); bulbs for syringes. Revised January 1, 2017 Issued January 1, 2017
5 39-1 CUSTOMS TARIFF - SCHEDULE Preferential s I. -PRIMARY FORMS Polymers of ethylene, in primary forms Polyethylene having a specific gravity of less than Having a molecular weight of 3 million or more but not exceeding 6 million, for use in the manufacture of rods, sticks or profile shapes of subheading or sheet of subheading Having a molecular weight of more than 4 million, for use in the manufacture of medical orthopaedic implants or parts for snowmobiles, all terrain vehicles, industrial sweepers, agricultural equipment, railway rolling stock and equipment, water treatment equipment and conveyor systems KGM Free CCCT, LDCT, GPT, UST, KGM Free CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, Of recycled materials... KGM Other: Linear low density homopolymer... KGM Low density, other than linear (specific gravity of not more than 0.925) KGM Medium density (specific gravity of more than but less than 0.94)... KGM Polyethylene having a specific gravity of 0.94 or more Having a minimum intrinsic viscosity of 10, excluding compositions KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Ethylene-vinyl acetate copolymers KGM Free CCCT, LDCT, GPT, UST,
6 39-2 CUSTOMS TARIFF - SCHEDULE Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 KGM Free CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, Linear low density copolymers... KGM Polymers of propylene or of other olefins, in primary forms Polypropylene Free CCCT, LDCT, GPT, UST, Of recycled materials... KGM Polyisobutylene KGM Free CCCT, LDCT, GPT, UST, Propylene copolymers KGM Free CCCT, LDCT, GPT, UST, Other Compositions KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Polymers of styrene, in primary forms. -Polystyrene: Preferential s
7 CUSTOMS TARIFF - SCHEDULE Expansible KGM Free CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, High impact... KGM Styrene-acrylonitrile (SAN) copolymers KGM Free CCCT, LDCT, GPT, UST, Acrylonitrile-butadiene-styrene (ABS) copolymers Free CCCT, LDCT, GPT, UST, Compositions... KGM Other Free CCCT, LDCT, GPT, UST, Styrene-butadiene copolymers... KGM Polymers of vinyl chloride or of other halogenated olefins, in primary forms Poly(vinyl chloride), not mixed with any other substances KGM Free CCCT, LDCT, GPT, UST, -Other poly(vinyl chloride): Preferential s Non-plasticized KGM Free CCCT, LDCT, GPT, UST,
8 39-4 CUSTOMS TARIFF - SCHEDULE Plasticized KGM Free CCCT, LDCT, GPT, UST, Vinyl chloride-vinyl acetate copolymers KGM Free CCCT, LDCT, GPT, UST, Other vinyl chloride copolymers KGM Free CCCT, LDCT, GPT, UST, Vinylidene chloride polymers KGM Free CCCT, LDCT, GPT, UST, -Fluoro-polymers: Polytetrafluoroethylene KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. -Poly(vinyl acetate): Preferential s In aqueous dispersion KGM Free CCCT, LDCT, GPT, UST,
9 CUSTOMS TARIFF - SCHEDULE Other KGM Free CCCT, LDCT, GPT, UST, -Vinyl acetate copolymers: Preferential s In aqueous dispersion KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups KGM Free CCCT, LDCT, GPT, UST, -Other: Copolymers KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Acrylic polymers in primary forms Poly(methyl methacrylate) KGM Free CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, Polymers of acrylamide... KGM
10 39-6 CUSTOMS TARIFF - SCHEDULE Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. Preferential s Polyacetals KGM Free CCCT, LDCT, GPT, UST, Other polyethers Free CCCT, LDCT, GPT, UST, Compositions: Polymers of ethylene oxide... KGM Polymers of propylene oxide... KGM Other... KGM Other: Polymers of ethylene oxide... KGM Polymers of propylene oxide... KGM Other... KGM Epoxide resins Free CCCT, LDCT, GPT, UST, Liquid... KGM Polycarbonates Free CCCT, LDCT, GPT, UST, Moulding compositions... KGM Alkyd resins KGM Free CCCT, LDCT, GPT, UST, -Poly(ethylene terephthalate): Having a viscosity number of 78 ml/g or higher KGM Free CCCT, LDCT, GPT, UST,
11 CUSTOMS TARIFF - SCHEDULE Other Free CCCT, LDCT, GPT, UST, For use in the manufacture of blow-moulded beverage bottles... KGM Other, of recycled materials... KGM Poly(lactic acid) KGM Free CCCT, LDCT, GPT, UST, -Other polyesters: Unsaturated KGM Free CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, Polybutylene terephthalate... KGM Polyamides in primary forms Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 Free CCCT, LDCT, GPT, UST, Polyamide-6... KGM Other KGM Free CCCT, LDCT, GPT, UST, Amino-resins, phenolic resins and polyurethanes, in primary forms Urea resins; thiourea resins KGM Free CCCT, LDCT, GPT, UST, Melamine resins Preferential s
12 39-8 CUSTOMS TARIFF - SCHEDULE Binders for pigments or inks, for use in the coating, colouring or printing of textiles KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, -Other amino-resins: Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Phenolic resins Free CCCT, LDCT, GPT, UST, Phenol-formaldehyde resins... KGM Compositions... KGM Polyurethanes Free CCCT, LDCT, GPT, UST, Compositions... KGM Silicones in primary forms. Free CCCT, LDCT, GPT, UST, For use in the manufacture of dental prostheses, including dentures; Silicones, excluding compositions... KGM Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. Preferential s
13 CUSTOMS TARIFF - SCHEDULE Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes KGM Free CCCT, LDCT, GPT, UST, Other KGM Free CCCT, LDCT, GPT, UST, Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. -Cellulose acetates: Non-plasticized KGM Free CCCT, LDCT, GPT, UST, Plasticized KGM Free CCCT, LDCT, GPT, UST, Cellulose nitrates (including collodions) KGM Free CCCT, LDCT, GPT, UST, -Cellulose ethers: Preferential s Carboxymethylcellulose and its salts KGM Free CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, Hydroxyethyl cellulose... KGM Other KGM Free CCCT, LDCT, GPT, UST,
14 39-10 CUSTOMS TARIFF - SCHEDULE Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. Preferential s Alginic acid, its salts and esters KGM Free CCCT, LDCT, GPT, UST, Other Free CCCT, LDCT, GPT, UST, Xanthan polysaccharide... KGM Other polysaccharides... KGM Ion-exchangers based on polymers of headings to 39.13, in primary forms. KGM Free CCCT, LDCT, GPT, UST, II. -WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES Waste, parings and scrap, of plastics Of polymers of ethylene KGM Free CCCT, LDCT, GPT, UST, Of polymers of styrene KGM Free CCCT, LDCT, GPT, UST, Of polymers of vinyl chloride KGM Free CCCT, LDCT, GPT, UST, Of other plastics Free CCCT, LDCT, GPT, UST, Of polymers of propylene or of other olefins... KGM
15 CUSTOMS TARIFF - SCHEDULE Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. Preferential s Of polymers of ethylene KGM Free CCCT, LDCT, GPT, UST, Of polymers of vinyl chloride - Free CCCT, LDCT, GPT, UST, Of other plastics KGM Free CCCT, LDCT, GPT, UST, Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics Artificial guts (sausage casings) of hardened protein or of cellulosic materials Of regenerated cellulose... KGM Of hardened protein... KGM -Tubes, pipes and hoses, rigid: Free CCCT, LDCT, GPT, UST, Of polymers of ethylene Free CCCT, LDCT, GPT, UST, Ground water drainage... KGM Of polymers of propylene KGM Free CCCT, LDCT, GPT, UST, Of polymers of vinyl chloride Free CCCT, LDCT, GPT, UST, Pressure... KGM Ducting or conduit... KGM
16 39-12 CUSTOMS TARIFF - SCHEDULE Preferential s Of other plastics Free CCCT, LDCT, GPT, UST, Of acrylonitrile-butadiene-styrene (ABS) copolymers... KGM Reinforced with glass fibres... KGM -Other tubes, pipes and hoses: Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa Of polymers of vinyl chloride... KGM Other, not reinforced or otherwise combined with other materials, without fittings Free CCCT, LDCT, GPT, UST, Of polymers of heading 39.02, excluding of polymers of propylene or tubing of polymers of butylene; Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of polymers of tetrafluoroethylene or of polyvinylidene chloride; Of polymers of heading 39.05; Of polymers of heading 39.06, excluding of polymers of methyl methacrylate; Of polymers of heading 39.07; Of polymers of heading 39.09, excluding of polyurethanes; Of polymers of heading 39.11, or 39.13; Of polyvinylidene chloride to be employed in the packaging of goods for sale; To be employed in the manufacture of sera, antisera, toxoids, viruses, toxins or antitoxins, virus or bacterial vaccines, bacteriophage or bacterial lysates, allergenics, liver extracts, pituitary extracts, epinephrine or its solutions, insulin (with or without zinc, globin or protamine) and blood plasma or serum of human origin, or fractions thereof, or extenders or substitutes therefor; To be employed in the processing, storing or insemination of animal semen KGM Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT, Layflat tubing... KGM
17 CUSTOMS TARIFF - SCHEDULE Other, not reinforced or otherwise combined with other materials, with fittings Other Preferential s KGM 6.5% CCCT, LDCT, UST, MT, Of polymers of heading 39.02, excluding of polymers of propylene or tubing of polymers of butylene; - - -Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of polymers of tetrafluoroethylene or of polyvinylidene chloride; Of polymers of heading 39.05; Of polymers of heading 39.06, excluding of polymers of methyl methacrylate; Of polymers of heading 39.07;Of polymers of heading 39.09, excluding of polyurethanes; Of polymers of heading 39.11, or 39.13; Of polyvinylidene chloride to be employed in the packaging of goods for sale; To be employed in the processing, storing or insemmination of animal semen KGM Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT, Garden hose... KGM Fittings Free CCCT, LDCT, GPT, UST, Pressure: Of polymers of vinyl chloride... KGM Other... KGM Other: Of polymers of ethylene... KGM Of polymers of vinyl chloride... KGM Of acrylonitrile-butadiene-styrene (ABS) copolymers... KGM Other... KGM Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter Of polymers of vinyl chloride
18 39-14 CUSTOMS TARIFF - SCHEDULE Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felt MTK 6.5% CCCT, LDCT, UST, MT, Other 6.5% CCCT, LDCT, UST, MT, Floor tiles... MTK Wall or ceiling coverings... MTK Cellular floor coverings in rolls: With an inlaid design... MTK Other... MTK Other... MTK Of other plastics Preferential s Wall or ceiling coverings combined with knitted or woven fabrics, nonwovens or felt MTK 6.5% CCCT, LDCT, UST, MT, Other 6.5% CCCT, LDCT, UST, MT, Floor tiles... MTK Other... MTK Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls In rolls of a width not exceeding 20 cm Combined with knitted or woven fabrics, nonwovens or felt, such combinations which can, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 C and 30 C Of polymers of methyl methacrylate; Poly(ethylene terephthalate) film of a width of less than 15 cm; Cellulose acetate and cellulose acetate butyrate sheets, film or strip, of a thickness exceeding 0.08 mm or of a width of less than 15 cm and a thickness not exceeding 0.08 mm KGM Free CCCT, LDCT, GPT, UST, KGM 6.5% CCCT, LDCT, UST, MT, - - -Other:
19 CUSTOMS TARIFF - SCHEDULE Preferential s Of polymers of heading 39.02, excluding of polymers of propylene; Of polymers of heading 39.04, excluding of polymers of vinyl chloride, of polymers of tetrafluoroethylene or of polyvinylidene chloride; Of polymers of heading or 39.06; Of polymers of heading 39.07, excluding of epoxide resins, of unsaturated polyesters, or polycarbonate plates, sheets, film or strip, of a thickness of 0.08 cm or more but not exceeding 1.3 cm; Of polymers of heading 39.09, excluding of urea-formaldehyde resins, of melamine-formaldehyde resins, of phenol-formaldehyde resins or of polyurethanes; Of polymers of heading or 39.13; Of polymers of heading 39.12, excluding of regenerated cellulose or of vulcanized fibre; Of polyvinylidene chloride to be employed in the packaging of goods for sale; Polyester or polystyrene film, of a thickness not exceeding 0.25 mm, for use in the manufacture of loud-speakers or audio-frequency electric amplifiers, record-players or magnetic tape transcribing machines, magnetic tape sound recording apparatus, tape transport mechanisms, electrical equipment of heading 85.21, 85.25, 85.26, or 85.28, and parts of the foregoing, including transformers and inductors; Strips of polyurethane for use in the manufacture of clothing KGM Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT, Put up for retail sale: Of polymers of vinyl chloride... KGM Other... KGM Other Free CCCT, LDCT, GPT, UST, Of polymers of vinyl chloride... KGM Of polymers of ethylene... KGM Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials Of polymers of ethylene Free CCCT, LDCT, GPT, UST, For use in the manufacture of sanitary towels (napkins), surgical trusses, orthopaedic abdominal supports or suspensory bandages... KGM Having a specific gravity of less than 0.94: Of a thickness not exceeding 0.25 mm... KGM
20 39-16 CUSTOMS TARIFF - SCHEDULE Of a thickness exceeding 0.25 mm... KGM Having a specific gravity of 0.94 or more: Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM Preferential s Of polymers of propylene Free CCCT, LDCT, GPT, UST, Strapping... KGM Other: Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM Of polymers of styrene Free CCCT, LDCT, GPT, UST, Mixed with polymers of butadiene, ethylene and propylene, of a thickness not exceeding 0.10 mm, for use in the manufacture of shrink sleeve packaging... KGM Other: Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM -Of polymers of vinyl chloride: Containing by weight not less than 6% of plasticizers Free CCCT, LDCT, GPT, UST, Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM Other KGM Free CCCT, LDCT, GPT, UST, -Of acrylic polymers: Of poly(methyl methacrylate) Free CCCT, LDCT, GPT, UST, Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM
21 CUSTOMS TARIFF - SCHEDULE Other KGM Free CCCT, LDCT, GPT, UST, -Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of polycarbonates Free CCCT, LDCT, GPT, UST, Plates, sheets, film or strip, of a thickness of 0.08 cm or more but not exceeding 1.3 cm... KGM Of poly(ethylene terephthalate) Free CCCT, LDCT, GPT, UST, Strapping... KGM Other: Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM Of unsaturated polyesters KGM Free CCCT, LDCT, GPT, UST, Of other polyesters Free CCCT, LDCT, GPT, UST, Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM -Of cellulose or its chemical derivatives: Preferential s Of regenerated cellulose KGM Free CCCT, LDCT, GPT, UST, Of cellulose acetate KGM Free CCCT, LDCT, GPT, UST,
22 39-18 CUSTOMS TARIFF - SCHEDULE Of other cellulose derivatives KGM Free CCCT, LDCT, GPT, UST, -Of other plastics: Of poly(vinyl butyral) KGM Free CCCT, LDCT, GPT, UST, Of polyamides Free CCCT, LDCT, GPT, UST, Of a thickness not exceeding 0.25 mm... KGM Of a thickness exceeding 0.25 mm... KGM Of amino-resins KGM Free CCCT, LDCT, GPT, UST, Of phenolic resins KGM Free CCCT, LDCT, GPT, UST, Of other plastics KGM Free CCCT, LDCT, GPT, UST, Other plates, sheets, film, foil and strip, of plastics. -Cellular: Preferential s Of polymers of styrene KGM Free CCCT, LDCT, GPT, UST, Of polymers of vinyl chloride KGM Free CCCT, LDCT, GPT, UST,
23 CUSTOMS TARIFF - SCHEDULE Of polyurethanes Free CCCT, LDCT, GPT, UST, Polyisocyanurate insulation... KGM Of regenerated cellulose KGM Free CCCT, LDCT, GPT, UST, Of other plastics Free CCCT, LDCT, GPT, UST, Of polymers of ethylene... KGM Other Free CCCT, LDCT, GPT, UST, Combined with man-made or glass fibres... KGM Combined with other textile material... KGM High pressure, paper reinforced, decorative laminates... MTK Baths, shower-baths, sinks, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics. Preferential s Baths, shower-baths, sinks and wash-basins 6.5% CCCT, LDCT, UST, MT, Shower stalls, excluding portable... NMB Wash basins (sinks), excluding portable... NMB Baths, whether or not with walls, excluding portable... NMB Other... NMB Lavatory seats and covers NMB 6.5% CCCT, LDCT, UST, MT,
24 39-20 CUSTOMS TARIFF - SCHEDULE Other NMB 6.5% CCCT, LDCT, UST, MT, Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics Boxes, cases, crates and similar articles Preferential s For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products; To be employed in the manufacture of goods of heading or of goods of Chapter 28 or 29 in packages of a gross weight exceeding 1.36 kg each, for use as products having the same functions as the goods of heading Free CCCT, LDCT, GPT, UST, Other 3% CCCT, LDCT, UST, MT, Disposable containers, for fast food restaurants, for example, "clam shells" Other Sacks and bags (including cones): Of polymers of ethylene For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products - Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT, Refuse sacks and bags... KGM Grocery sacks and bags... KGM Luncheon sacks and bags... KGM Food packaging sacks and bags... KGM Of other plastics
25 CUSTOMS TARIFF - SCHEDULE For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products; To be employed in the processing, storing or insemination of animal semen - Free CCCT, LDCT, GPT, UST, Other KGM 6.5% CCCT, LDCT, UST, MT, Carboys, bottles, flasks and similar articles Preferential s To be employed in the processing, storing or insemination of animal semen - Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT, Bottles, of polyethylene (polymers of ethylene) Bottles, of polyethylene terephthalate: Of a capacity not exceeding 2 litres Of a capacity exceeding 2 litres Bottles, other: Of a capacity not exceeding 2 litres Of a capacity exceeding 2 litres Other Spools, cops, bobbins and similar supports - Free CCCT, LDCT, GPT, UST, Stoppers, lids, caps and other closures Caps to be employed by perfume manufacturers in the bottling of perfume; Flexible plastic spouts of a diameter of 57 mm for use in the manufacture of lids for gallon paint cans; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products - Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT,
26 39-22 CUSTOMS TARIFF - SCHEDULE Other Lids for cups Bottle caps Other... - Preferential s Containers, bearing the shapes and images of cartoon characters, to be employed in the production or distribution of shampoo, bubble bath and other novelty cosmetic and bath products; For vaccines, toxoids (anatoxins), bacterins, toxins, serums containing immune bodies including antitoxins, glandular extracts or antibiotics, to be employed in the manufacture of such products;holding trays of polymers of vinyl chloride for use as inserts in boxes to prevent peaches from touching each other; Vegetable-based capsules for use in Canadian manufactures - Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT, Vials Drums Plant containers Other trays, for produce or meat display Single portion containers, for example, for jams, for butter or for milk for coffee Ice cream tubs and similar containers Other Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics Tableware and kitchenware 6.5% CCCT, LDCT, UST, MT, Tableware, not including tumblers or disposable goods: Trays Other Other: Utensils Food storage containers Disposable tumblers and cups Other disposable tableware Cookware Other tumblers Other... -
27 CUSTOMS TARIFF - SCHEDULE Other 6.5% CCCT, LDCT, UST, MT, Bathroom accessories Portable picnic coolers... NMB Flower pots Curtains: Shower Other Tablecloths Clothes hangers Other: Picture frames Buckets and pails... NMB Other Builders' ware of plastics, not elsewhere specified or included. Preferential s Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres - 6.5% CCCT, LDCT, UST, MT, Doors, windows and their frames and thresholds for doors 6.5% CCCT, LDCT, UST, MT, Doors and door frames Other Shutters, blinds (including Venetian blinds) and similar articles and parts thereof Venetian blinds Other % CCCT, LDCT, UST, MT, Other 6.5% CCCT, LDCT, UST, MT, Fittings and mountings specified in Note 11 (ij) to this Chapter: Electrical protective plates Other Fencing... KGM
28 39-24 CUSTOMS TARIFF - SCHEDULE Other articles of plastics and articles of other materials of headings to Preferential s Office or school supplies 6.5% CCCT, LDCT, UST, MT, Looseleaf binders and similar covers Other Articles of apparel and clothing accessories (including gloves, mittens and mitts) Disposable gloves to be employed in clean rooms allowing a maximum of 10 airborne particles measuring greater than mm per dm³ of air, 30 airborne particles measuring greater than mm per dm³ of air, 75 airborne particles measuring greater than mm per dm³ of air or 350 airborne particles measuring greater than mm per dm³ of air; Protective suits and their accessories (including gloves), to be employed in a noxious atmosphere; To be employed in the processing, storing or insemination of animal semen NMB Free CCCT, LDCT, GPT, UST, - - -Other: Disposable gloves 6.5% CCCT, LDCT, UST, MT, Surgical or medical... NMB Other... NMB Mittens; Non-disposable gloves Gloves, specially designed for use in sports... PAR Other... PAR 6.5% AUT, NZT, CCCT, LDCT, UST, MT, MUST, CIAT, CT, Belts; Articles of apparel and other clothing accessories, containing not more than 25% by weight of woven fabrics of man-made fibres, coated on both sides with polymers of vinyl chloride - 6.5% CCCT, LDCT, UST, MT,
29 CUSTOMS TARIFF - SCHEDULE Other articles of apparel and clothing accessories, of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt, containing woven fabrics of more than 50% by weight of silk Preferential s - 6.5% CCCT, LDCT, UST, MT, Other articles of apparel and clothing accessories, of plastics combined with knitted or woven fabrics, bolducs, nonwovens or felt NMB 6.5% CCCT, LDCT, UST, MT, Other 6.5% CCCT, LDCT, UST, MT, Rainwear... NMB Other Fittings for furniture, coachwork or the like KGM Free CCCT, LDCT, GPT, UST, Statuettes and other ornamental articles Statuettes - 6.5% CCCT, LDCT, UST, MT, Other ornamental articles - 6.5% CCCT, LDCT, UST, MT, Other
30 39-26 CUSTOMS TARIFF - SCHEDULE Articles for climbing or mountaineering; Beak guards and blinders for pheasants; Cassette shells and parts thereof, excluding exterior jackets or sleeves, for use in the manufacture of video cassettes; Container cap covers or container toppers, bearing the shapes and images of cartoon characters, to be employed in the production or distribution of shampoo, bubble bath and other novelty cosmetic and bath products; Conveyor belting, in modular form, of a length not exceeding 5 m; Conveyor belts; Corner protectors for use in the manufacture of portable musical instruments or microphone amplifiers, loudspeakers and sound mixers, other than those designed and marketed for home entertainment systems; Die models, to be employed as blueprint substitutes in the manufacture, assembly, erection, installation, operation or maintenance of machines, test sets, engines, apparatus, appliances, plant equipment and parts thereof; Dunnage bags to be employed in securing items for transport; Fish egg incubators and parts thereof; For use in the manufacture of fire fighting vehicles; Housings, for use in the manufacture of television descramblers; Imitation gemstones or pearls for use in the manufacture of jewellery; Knobs, for use in the manufacture of gas barbecues or domestic gas ranges, whether or not for recreational vehicles; Net floats, spat collectors and collector holders to be employed in commercial fishing or in the commercial harvesting of marine plants; Netting for use in the manufacture of peat pellets; Non-cellular polyethylene strip, scored, for use in the manufacture of stand-up drink pouches; Of vulcanized fibre for use as a backing in the manufacture of abrasive materials; Parts of conveyor belts; Pressure pads, pinch rollers and shield and pressure pad assemblies, for use in the manufacture of tape cassettes or tape cartridges; Rail pads; Respirators, consisting of several layers of nonwovens of man-made fibres, whether or not treated with activated carbon, with or without an exhalation valve, to be employed in a noxious atmosphere; Roller dowels for use in the manufacture of hand-operated mechanical floor sweepers, not motorized; Safety face shields designed for use by workers employed in hazardous work, and parts thereof; Shapes, for safety goggles or safety spectacles designed for use by workers employed in hazardous work; Shield adaptors for safety helmets; Tapered monofilament of polyamides or of saturated polyesters, for use in the manufacture of paint brushes; To be employed in the manufacture of biologicals or bacteriologicals for parenteral use or for the manufacture of antibiotics, hormones or steroids; To be employed in the processing, storing or insemination of animal semen; Wheels for use in the manufacture of barbecues Preferential s - Free CCCT, LDCT, GPT, UST,
31 CUSTOMS TARIFF - SCHEDULE Door mats MTK 6.5% CCCT, LDCT, UST, MT, Signs, letters and numerals - 6.5% CCCT, LDCT, UST, MT, AUT: 5.5% NZT: 5.5% Identification tags for animals - Free CCCT, LDCT, GPT, UST, - - -Other: Preferential s Belts and belting for machinery other than conveyor belts; Bolts, nuts, screws and washers; Gaskets Belts and belting for machinery other than conveyor belts... KGM Bolts, nuts, screws and washers... KGM Gaskets... KGM Parts for use in the manufacture of yachts, racing boats, canoes and other vessels for pleasure or sport Parts for use in the manufacture of yachts, racing boats, canoes and other vessels for pleasure or sport... - Free Free CCCT, LDCT, GPT, UST, CCCT, LDCT, GPT, UST, Trays designed to hold discs, for use in the manufacture of CD or DVD cases or boxed set collections - Free CCCT, LDCT, GPT, UST, Other 6.5% CCCT, LDCT, UST, MT, Fittings, for general use: Handles and knobs Other Safety equipment and parts thereof... -
32 39-28 CUSTOMS TARIFF - SCHEDULE Hygienic or pharmaceutical articles, as specified in Statistical Note 2 to this Chapter Laboratory ware Electrical wiring accessories, non-current carrying Siding, for house or building exterior Mattresses Other... - Preferential s
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